Tax-free-fee IN HANOI, VIETNAM

Table of Non-Deductible Expenses for Corporate Income Tax Calculation 2018

18:06, 10/07/2024

Legal Secretary respectfully introduces to esteemed members a reference table of non-deductible expenses for corporate income tax purposes applicable in the year 2018. The content is based on the current regulations specified in Circular 78/2014/TT-BTC, Circular 119/2014/TT-BTC, and Circular 96/2015/TT-BTC.

Members can download and follow here:

TABLE OF NON-DEDUCTIBLE EXPENSES FOR CIT IN 2018

Note, expenses deductible for CIT calculation do not belong to the cases in the lookup table, and those expenses must meet the following conditions:

- Actual expenses incurred related to the production and business activities of the enterprise;- Expenses have sufficient legal invoices and documents as prescribed by law;- Expenses where invoices for purchases of goods and services each time have a value of 20 million VND or more (including VAT), payment must have non-cash payment documents.

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- The legal regulations in this article are according to Vietnamese Law;
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